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CIK 727672

SPECTRASCIENCE INC
CIK 0000727672 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
84.9
composite ยท 3 signals ยท TRIGGERED

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-12 ยท FY 2016-12-31 ยท TRIGGERED86.5

Restatement predictor

F-Score 2.60 โ€” misstatement risk 2.6x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 2.596,
  "probability": 0.00961,
  "components": {
    "rsst": null,
    "drec": -0.0038,
    "dinv": -0.0131,
    "soft": 0.9974,
    "dcs": 0.7062,
    "droa": -1.2744,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/727672/000149315217003162/0001493152-17-003162-index.htm",
    "form": "10-K",
    "filed": "2017-03-31"
  }
}
P-13 ยท FY 2016-12-31 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2016-12-31": -2.537,
    "2015-12-31": -3.718,
    "2014-12-31": -5.414,
    "2013-12-31": -9.257
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -188.743,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": -2444186,
    "interest_expense_t": 963549
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/727672/000149315217003162/0001493152-17-003162-index.htm",
    "form": "10-K",
    "filed": "2017-03-31"
  }
}
P-01 ยท FY 2016-12-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -4.02 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -4.016,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.172,
    "GMI": 1,
    "AQI": 1.033,
    "SGI": 0.78,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 2.811,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI",
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 5150,
    "revenue_t1": 6600,
    "total_assets_t": 1386367,
    "net_income_t": -4466567,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/727672/000149315217003162/0001493152-17-003162-index.htm",
    "form": "10-K",
    "filed": "2017-03-31"
  }
}